Polk County Property Taxes, Explained
Several local governments tax each property in Polk County. Here is who they are, the rates they adopted, and what changes when a property changes hands.
General information, not legal, engineering, tax or real estate advice. PolkTX is not a real estate brokerage and its publisher is not a licensed agent. Confirm requirements with the office that handles them. For the taxes on a specific property, ask the appraisal district and the tax office.
Who taxes a property
Every property in Polk County pays county tax and school district tax. A property inside city limits also pays city tax. Some areas also pay a utility or water district. The total rate depends on which of these a property sits in.
Two offices handle it:
- Polk Central Appraisal District sets each property’s value and handles exemptions. polkcad.org
- Polk County Tax Assessor-Collector sends the bills and collects the tax. Main office: 416 N. Washington Ave, Livingston. (936) 327-6801. polk-tax.com
Adopted tax rates, 2025
Rates are dollars per $100 of taxable value. They come from the county tax office’s official notice of 2025 rates. Rates change every year.
| Taxing unit | Rate per $100 |
|---|---|
| County | |
| Polk County | 0.5986 |
| School districts | |
| Big Sandy ISD | 1.2438 |
| Corrigan-Camden ISD | 0.8975 |
| Goodrich ISD | 0.81435 |
| Leggett ISD | 0.85 |
| Livingston ISD | 0.8944 |
| Onalaska ISD | 1.0562 |
| Cities | |
| City of Corrigan | 0.563 |
| City of Goodrich | 0.2994 |
| City of Onalaska | 0.248971 |
| Special districts | |
| Memorial Point Utility District | 0.89 |
| Polk County Fresh Water District #2 | 0.299 |
The City of Livingston is not on the county’s notice. Ask the City of Livingston for its rate. The appraisal district can tell you which taxing units cover a specific property.
Why the seller’s tax bill isn’t a guide to yours
- Exemptions end with the sale. A seller’s homestead, over-65 or disability exemption doesn’t pass to the buyer. Your bill reflects your own exemptions.
- Values can change. The appraisal district sets a new value each year. The value on the seller’s last bill may not be the next one.
- Ag valuation can end. If land has an agricultural appraisal and the use changes, the owner who changes the use owes a rollback tax for each of the previous three years. Ask the appraisal district whether the land has ag or timber valuation and what it takes to keep it.
- Rates change every year, and each taxing unit sets its own.
The homestead exemption
If the home will be your main residence, you can apply for a residence homestead exemption with Polk Central Appraisal District. Under state law, school districts must exempt $140,000 of a homestead’s value. Homeowners 65 or older or disabled get an additional $60,000 school exemption. Other taxing units may offer their own.
The application is Texas Comptroller Form 50-114. The general deadline is before May 1. The appraisal district decides who qualifies.
Questions to ask